税务行政处罚主体探究

The Study of Subject of Administrative Penalty in Taxation Field

我国自从1994年实行分税制后,税务系统在机构上出现了重复设置、职责不清的现象。有的设置了稽查局,有的设置了征收分局、管理分局、涉外税收管理分局等,机构繁多,且各地名称不统一。究竟税务系统的哪些主体拥有行政处罚权,具体的行政处罚权又是多大,有无限制,各地区对法律的理解不同,实践中也存在很大的分歧。因此,有必要在理论上对税务行政处罚主体进行深入的探究。

Since China＇s implementation of System of Tax Distribution in 1994, taxation offices in China have been witnessing redundancy in organizational structure, for example, some offices established Office of Audit, some set up Branch of Collection, Branch of Administration or Branch of Administration of International Taxation Affairs, etc. There are various organizations with various names in different areas. People in different areas have different understandings concerning the following issues： which subjects of the taxation offices have the right to impose administrative penalty; what the extent of this right is, whether there is any restriction on this front, etc. Different understandings produce different practices, therefore, it is necessary to have a deeper research and discuss on the issue of subject of administrative penalty in taxation field.